MSAs for Partnerships

[Guest omajes1]

I understand that MSAs are available to small employers (fewer than 50 employees) and self-employed persons (including partners in a partnership) if they participate in a high-deductible plan. It is also my understanding that a larger partnership, with several hundred partners and even more common law employees, could make a high deductible health plan available to all partners and common law employees as a group plan. Then the individual partners could go out and set up an MSA - even though they are in a "Group" health plan and that plan covers more than 50 employees because each partner is considered a separate self-employed individual.

Can anyone confirm or deny my understanding? Is anyone familiar with any vendors and/or large partnerships that may be doing this? Thanks.